What PE Firms Look For When Valuing Your SaaS Business

A founder's guide to underwriting criteria that drive deal terms

If you’re building a SaaS, MSP, ITAM, or ITAD business with the eventual goal of attracting private equity investment, there’s a fundamental question you need to answer:

What exactly are PE firms underwriting when they value your business?

Most founders focus on top-line revenue growth. And while growth matters, it’s only one piece of a much more complex valuation puzzle. Understanding how PE firms actually think about underwriting can mean the difference between a mediocre exit and a deal that rewards the value you’ve built.

Let’s review the framework.

The Five Pillars of PE Underwriting

When a PE firm evaluates a tech-enabled services business, they’re not just buying revenue—they’re buying predictable, defensible cash flow with clear paths to operational leverage. Here’s what they’re really assessing:

Pillar #1: Revenue Quality > Revenue Quantity

PE firms distinguish between good revenue and great revenue.

Good revenue:

  • Transactional or project-based
  • Moderate customer concentration (top 10 clients = 30-40% of revenue)
  • Annual contracts with standard renewal rates

Great revenue:

  • Recurring, predictable ARR or MRR
  • Low customer concentration (top 10 clients = <20% of revenue)
  • Multi-year contracts with automatic renewals and embedded expansion mechanisms
  • Net revenue retention (NRR) above 110%

Why this matters: A $10M business with 95% recurring revenue and 120% NRR will command a significantly higher multiple than a $15M business with 60% recurring revenue and 90% retention. The former has compounding growth built into its revenue base; the latter is constantly replacing lost customers.

Actionable insight: Shift contract structures toward multi-year commitments with usage-based expansion clauses. Track and optimize NRR as obsessively as you track new bookings.

Pillar #2: Unit Economics That Scale

PE firms live and die by three metrics in SaaS and tech services:

  • Customer Acquisition Cost (CAC): How much does it cost to land a new customer?
  • Lifetime Value (LTV): How much profit does that customer generate over their lifetime?
  • LTV:CAC Ratio: The ultimate measure of capital efficiency

The benchmark: A healthy LTV:CAC ratio is 3:1 or better. If you’re below 2:1, you have a growth problem disguised as a unit economics problem.

But here’s what most founders miss: PE firms also care about CAC payback period. If your CAC is $20K and your gross margin is 70%, but it takes 24 months to recover that investment, you’re burning cash to grow—and that creates financing risk.

The ideal: CAC payback in 12 months or less, with demonstrated ability to maintain or improve that metric as you scale.

For MSP and managed services businesses: Unit economics look different but follow the same logic. PE firms want to see:

  • Gross margins above 40% (ideally 50%+)
  • Consistent incremental margins as you add accounts
  • Clear evidence that adding customers doesn’t require linear headcount increases

Actionable insight: Model your payback period under different growth scenarios. If scaling sales requires you to extend payback periods, you need to rethink your go-to-market motion before you talk to investors.

A Unit Economics Primer

Unit economics refers to the revenues and costs associated with a single “unit” of your business model—understanding profitability at the most granular level before scaling.

Good unit economics means you’ve found a repeatable, profitable way to acquire and serve customers. Poor unit economics means scaling makes problems worse—you’re paying customers to use your product.

Example: A SaaS company charges $100/month with 70% gross margin ($70 profit/month). Customers stay 3 years.

• LTV = $70/month × 36 months = $2,520
• If CAC = $750, then LTV:CAC = 3.36:1
• CAC Payback = $750 ÷ $70/month = 10.7 months

Key Metrics:
• LTV:CAC Ratio — The fundamental metric
  – 3:1 or higher = Healthy
  – Below 2:1 = Concerning

• CAC Payback Period — How long to recover acquisition cost
  – Under 12 months = Excellent
  – 12-18 months = Acceptable
  – Over 24 months = Risky

Core Components:

  • Customer Acquisition Cost (CAC): How much does it cost to acquire one unit?
  • Lifetime Value (LTV): How much profit does that unit generate over its lifetime?

     

What is a “unit”? It depends on your business:
• SaaS company: One customer or subscription
• E-commerce: One product sold or order
• Marketplace: One transaction
• MSP/Services: One client account

Pillar #3: Operational Leverage and Margin Expansion

Revenue growth is table stakes. What PE firms are really underwriting is your ability to turn incremental revenue into incremental profit.

This is where AI, automation, and operational maturity come into play.

PE firms ask:

  • If revenue grows 30%, do operating expenses grow 30%—or 15%?
  • Are you using technology to reduce cost-to-serve?
  • Do you have documented, repeatable processes that allow you to onboard customers faster and with fewer resources?

 

Red flags:

  • Linear scaling (revenue up 30% = headcount up 30%)
  • Margin compression as you grow
  • Founder/CEO still involved in customer delivery or daily operations

     

Green flags:

  • Demonstrable operating leverage (revenue grows faster than OpEx)
  • AI-enabled workflows that reduce labor intensity (e.g., automated provisioning, AI-assisted customer success, intelligent routing)
  • Gross margins that improve or hold steady as you scale

     

For ITAM/ITAD businesses: Compliance-driven businesses have natural operating leverage because the regulatory framework creates barriers to entry. If you’ve built proprietary workflows, risk management frameworks, or reporting tools that competitors can’t easily replicate, this becomes a key differentiator.

Actionable insight: Build a bridge model showing how EBITDA margins expand as revenue scales. If you can’t demonstrate this, you’re signaling that you haven’t built a scalable operating model.

Pillar #4: Market Position and Competitive Moats

PE firms don’t invest in “good” businesses. They invest in businesses that are defensible and have clear paths to market leadership.

What they’re evaluating:

  • Do you serve a fragmented, consolidation-ready market? (MSPs, ITAD)
  • Do you have proprietary data, technology, or customer relationships that create switching costs?
  • Are you the clear category leader in a niche, or are you one of many undifferentiated players?


Key question:
If a competitor raises $10M tomorrow, what prevents them from taking your customers?

Strong answers include:

  • Data moats: You’ve aggregated proprietary datasets that improve your service quality (common in ITAM, compliance-driven SaaS)
  • Integration lock-in: Your product is deeply embedded in customers’ workflows or tech stacks
  • Network effects: Your platform becomes more valuable as more users join (less common in B2B services, but possible)
  • Regulatory expertise: You’ve built IP around compliance frameworks that require significant time/capital to replicate

     

Actionable insight: Map your competitive advantages and be brutally honest about which are durable vs. temporary. If your primary moat is “we execute better,” you don’t have a moat—you have a management team. And management teams are replaceable.

Pillar #5: Management Team and Organizational Maturity

Here’s an uncomfortable truth: PE firms are betting on the business, not just the founder.

They need to know:

  • Can this business scale without the founder in every decision?
  • Is there a functional leadership team with clear ownership of sales, marketing, product, and operations?
  • Are there documented processes, KPIs, and accountability structures?

Red flags:

  • Founder is still the top salesperson (we often see this)
  • No CFO or finance function beyond bookkeeping (we also often see this)
  • High employee turnover or concentration risk (e.g., one engineer knows the entire codebase)

Green flags:

  • Strong #2 (COO, President, or GM) who can run day-to-day operations
  • Finance team that produces monthly management reporting, cohort analysis, and scenario planning
  • Demonstrated ability to hire, develop, and retain talent
  • Documented business plan/operating model with metrics

     

Actionable insight: If you’re 18-24 months from a potential transaction, start hiring one level above where you are today. Build the team that a $50M business needs, even if you’re currently at $20M.

How PE Firms Turn This Into a Valuation

Once PE firms have assessed these five pillars, they build a valuation model based on:

  1. Comparable transactions: What have similar businesses sold for recently?
  2. Discounted cash flow (DCF): What are the future cash flows worth today?
  3. Return targets: PE firms typically target 20-30% IRR, which dictates the entry multiple they can pay

     

Here’s where founder knowledge gaps become expensive:

Most founders focus exclusively on revenue multiples (e.g., “SaaS companies sell for 5-8x ARR”). But PE firms are actually underwriting EBITDA multiples and working backward to implied revenue multiples based on your margin profile.

Example:

  • Business A: $10M ARR, 20% EBITDA margin = $2M EBITDA
  • Business B: $10M ARR, 40% EBITDA margin = $4M EBITDA

If both businesses trade at 8x EBITDA, Business A is worth $16M (1.6x revenue) and Business B is worth $32M (3.2x revenue).

The insight: Margin expansion is just as valuable as revenue growth—sometimes more so.

The Metrics That Matter Most

If you take nothing else from this article, track these metrics religiously:

For SaaS businesses:

  • ARR and ARR growth rate
  • Net Revenue Retention (NRR)
  • Gross margin and EBITDA margin
  • CAC payback period
  • Customer concentration (% of revenue from top 10 customers)

For MSPs and managed services:

  • Monthly Recurring Revenue (MRR)
  • Customer churn rate (by count and by revenue)
  • Gross margin per customer
  • Average revenue per user (ARPU) trends
  • Labor efficiency (revenue per employee)

For ITAM/ITAD businesses:

  • Recurring compliance revenue vs. one-time project revenue
  • Customer retention rates
  • Regulatory risk exposure and mitigation processes
  • Margin trends across service lines

Final Thoughts: Valuation Is a Negotiation, Not a Formula

Understanding how PE firms underwrite your business doesn’t guarantee a great outcome—but not understanding it almost guarantees a mediocre one.

The best founders enter fundraising or exit conversations with clarity about:

  • Which metrics drive their valuation
  • Where their business is strong vs. weak against PE underwriting criteria
  • What operational improvements would most impact their enterprise value

If you’re building a tech-enabled services business with an eye toward institutional capital, start thinking like an investor today. Because when you eventually sit across the table from a PE firm, they’ll have already run the numbers.

The question is: will you?

This is the first in a monthly series on private equity, capital structure, and valuation strategy for tech-enabled services companies. Next month, we’ll tackle a controversial topic: Does your AI investment actually justify a higher multiple—or is it just expensive overhead?

Please reach out to Mark Gaeto and follow our LinkedIn page for more insights on building investable, scalable tech services businesses.

Share on: